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2017 (8) TMI 837 - AT - Service TaxBusiness Auxiliary Services - whether the appellants are liable to pay service tax under Business Auxiliary Service with effect from 10.9.2004 for the activity of rubber linings of pipes and fittings supplied to M/s. Kudremukh Iron and Ore Company Ltd. and related works? - Held that: - It is clear that the appellant was only discharging job work much amounted to processing of goods and therefore did not involve any production of goods. The amendment was brought forth with effect from 16.6.2005 to include the production or processing of goods for, or on behalf of, the client. Thus, the activity of the appellant has become taxable with effect from 16.6.2005. On perusal of records only one invoice falls beyond the period of 16.6.2005 upon which the service tax levy has to be sustained, which we hereby do - In respect of demand prior to the period 16.6.2005, for the discussions made above, the demand is unsustainable - appeal allowed - decided partly in favor of appellant.
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